2019 (4) TMI 216

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....tanding Counsel takes notice for the respondent. At request and by consent of both parties, the Writ Petition is taken up for final disposal at the stage of admission. 2. The petitioner in this Writ Petition challenges an order of reassessment made under Section 143(3) read with section 147 of the Income Tax Act, 1961 dated 25.12.2018 in respect of assessment year 2010-11. 3. The re-assessment h....

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....justification for the addition of the cash credits appearing in the said account in the assessment of the petitioner's income. Learned counsel for the Revenue argues that verification of a bank account is a matter of fact that cannot be undertaken by this Court in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India. 6. A perusal of the impugned order reve....